OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

Company no. 04699611 Charity no. 1097407

Headway Somerset

Report and Unaudited Financial Statements

31 December 2025

Headway Somerset

Reference and administrative details

For the year ended 31 December 2025

Company number 04699611
Charity number 1097407
Registered office Clarke Willmott LLP
Blackbrook Gate
Blackbrook Park Avenue
Taunton
Somerset
TA1 2PG
Trustees Trustees, who are also directors under company law, who served
during the year and up to the date of this report were as follows:
Gloria Clark
Rachel Cole
Lee Hart
Julie Jones Appointed 27 February 2025, resigned 26 August
2025
Timothy Jones
Kevin Mellor
Alyson Norman
Martin Pettingell
Claire Stoneman
Ian Topping
Chief executive officer Julie Jones
Bankers HSBC Bank plc
1 Middle Street
Yeovil
Somerset
BA20 1LR
Independent Godfrey Wilson Limited
examiners Chartered accountants and statutory auditors
2nd Floor – South
One Castle Park
Tower Hill
Bristol
BS2 0JA

1

Headway Somerset

Report of the trustees

For the year ended 31 December 2025

The trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 December 2025.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Vision and objectives

The vision of Headway Somerset is to improve the quality of life for everyone with an acquired brain injury together with their families and supporters living in the county of Somerset. This is achieved by directly providing high quality, flexible, expert information, rehabilitation and support services. The vision and objectives of the charity were reviewed in 2022, and the strategy will be reviewed in 2026.

Headway Somerset assists individuals impacted by acquired brain injury through:

Thanks to donations and grants we were able to provide the majority of our services free of charge to beneficiaries, excluding our Wellbeing Centres and Rehabilitation Outreach which can be purchased through Adult Social Care, Direct Payments or Self-Funding.

Benefits delivered to users of our services in 2025

We are immensely proud of the progress we have made towards our objectives.

Wellbeing Centres and outreach work helped 49 attendees on a weekly basis throughout the year, Hospital liaison provided guidance and support to 297 patients, families and supporters and Education and development programmes reached a further 328 individuals.

We have directly reached and assisted 1,856 people through the year though our telephone and email helplines.

2

Headway Somerset

Report of the trustees

For the year ended 31 December 2025

Beyond this, we know our charity will have made a positive difference to the lives of many more people who we may never directly work with. For example, those accessing our website or receiving help from a professional who attended our training.

Our annual satisfaction survey evidences the positive impact we have on people’s lives:

Raising awareness and understanding of ABI within the community, and empowering people through the provision of specialist information and education remain central to our service provision.

We have continued to deliver our ‘Living with ABI’ Education Groups, providing survivors and their supporters much needed understanding about how the brain works, how injuries impact functioning, and tips and tools to aid their recovery journey, improve coping skills, and quality of life. We have also worked closely with Village Agents, linking with their Talking Cafés network across a big geography, to expand our reach to people in rural areas, and extended the opening hours of our Talking Headway Helpline to be more readily available when people need us.

We are still the only non-statutory organisation serving the needs of people affected by ABI who are experiencing increasingly challenging needs and personal circumstances. Demand for our support continues to rise, and it is essential that we carry on fighting passionately for lasting change to the systems that often unwittingly marginalise and disadvantage brain injury survivors and their families/supporters in Somerset.

Due to the changes within the NHS and the clustering of the ICBs, the work on NHS-led Community Neuro-Rehabilitation Review has been paused, however, we have continued to use our voice and credibility to influence lasting change to the health and social care system, and ensure that people impacted by ABI are meaningfully involved and listened to.

Public benefit

In planning and setting objectives the trustees have complied with the duty to have due regard to guidance published by the Charity Commission on public benefit. In particular, the trustees ensure that all of Headway Somerset’s activities are aimed at improving the lives of the people who use its services and other people with acquired brain injury in Somerset. Headway Somerset does not undertake any trading activities.

Financial review

Total incoming resources were £250,957 (2024: £373,311). Despite the fall in revenue, expenditure of £295,655 (2024: £290,256) allowed a broadly similar range of services to the prior year to be maintained.

Total funds at 31 December 2025 stand at £225,284 (2024: £269,982) of which £50,269 (2024: £104,549) are restricted. The trustees of Headway Somerset review the reserves policy each year. Unrestricted general reserves are needed to provide funding to enable the charity to operate in a flexible manner as well as to invest in the infrastructure and core administration of the organisation. The trustees consider it prudent to hold unrestricted general reserves of a minimum of six months operating costs (£142,000). At the year-end, general funds stood at £175,015 (2024: £165,433), which is in accordance with our policy. The level of unrestricted reserves is monitored at the trustee meetings held through the year.

3

Headway Somerset

Report of the trustees

For the year ended 31 December 2025

Headway Somerset are extremely grateful for the support of our commissioners and grant funders including, Somerset County Council, Somerset Integrated Care Board, the National Lottery Community Fund, Henry Smith Charity, Garfield Weston and the many individuals and groups who have donated through the year and we are actively seeking further grant income.

After making the required enquiries, the trustees of Headway Somerset have a reasonable expectation that the charity has adequate resources available to it to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies to the financial statements.

Structure, governance and management

Headway Somerset is an independent registered charity, registered number 1097407, and also a company limited by guarantee, registered number 04699611 (England and Wales). Headway Somerset is governed by its memorandum and articles of association. Headway Somerset is affiliated to Headway, the brain injury association, charity number 1025852.

The trustees of Headway Somerset are empowered to appoint new trustees from time to time as required. Headway Somerset seeks to recruit people with a wide range of skills, knowledge and experience to bring to the governance of the organisation and to match the changing needs of the charity. Trustees are formally appointed at meetings. A trustee pack and induction is available to all new trustees. Training on all aspects of acquired brain injury is provided. Trustees receive annual safeguarding training. Headway Somerset trustees are required to disclose all relevant interests and register them and, in accordance with the charity’s policy, withdraw from decisions where a conflict of interest arises or might be perceived to arise. All trustees of Headway Somerset give their time freely and no remuneration was paid in the year.

Headway Somerset has ten trustees and the board meets six times a year. Additional meetings may be held as required. There is also a Finance Committee which is chaired by the treasurer. Whilst the trustees have ultimate responsibility for the governance of the charity, the day to day management of the charity is the responsibility of the Chief Executive Officer, Julie Jones. Headway Somerset has a Staff Pay Policy and staff remuneration is reviewed by the Finance Sub-Committee in December each year.

The trustees have assessed the major risks to which Headway Somerset is exposed and this is recorded in a Risk Register. The Risk Register is updated and is presented three times a year at trustee meetings.

Headway Somerset does not use external paid fundraising personnel or organisations. All personal information collected by Headway Somerset during fundraising activity is confidential and will not be disclosed to any third party. No one employed by Headway Somerset or volunteering on behalf of Headway Somerset will accept commission or bonuses for fundraising activities on behalf of the organisation.

4

Headway Somerset

Report of the trustees

For the year ended 31 December 2025

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 28 July 2026 and signed on their behalf by

Alyson Norman - Chair

5

Independent examiner's report

To the trustees of

Headway Somerset

I report to the trustees on my examination of the accounts of Headway Somerset (the charitable company) for the year ended 31 December 2025, which are set out on pages 7 to 21.

Responsibilities and basis of report

As trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

William Guy Blake

Date: 30 July 2026 William Guy Blake ACA Member of the ICAEW Godfrey Wilson Limited Chartered accountants and statutory auditors 2nd Floor – South One Castle Park Tower Hill Bristol BS2 0JA

6

Headway Somerset

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2025

Note
Income from:
Donations
3
Charitable activities
4
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure) and net
movement in funds		 Restricted
£
-
67,820
-
-
67,820
-
122,100
122,100
(54,280)
104,549
50,269		 Unrestricted
£
14,764
160,894
-
7,479
183,137
19,405
154,150
173,555
9,582
165,433
175,015		 2025
Total
£
14,764
228,714
-
7,479
250,957
19,405
276,250
295,655
(44,698)
269,982
225,284		 2024
Total
£
22,253
342,079
3,167
5,812
373,311
30,239
260,017
290,256
83,055
186,927
269,982

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 15 to the accounts.

7

Headway Somerset

Balance sheet

As at 31 December 2025

----- Start of picture text -----
2025 2024
Note £ £ £
Fixed assets
Tangible assets 10 1,436 1,856
Current assets
Debtors 11 1,978 30,569
Current asset investments 12 176,172 176,898
Cash at bank and in hand 56,216 70,396
234,366 277,863
Liabilities
Creditors: amounts falling due within 1 year 13 (10,518) (9,737)
Net current assets 223,848 268,126
Net assets 14 225,284 269,982
Funds 15
Restricted funds 50,269 104,549
Unrestricted funds
-
Designated funds 25,000
General funds 175,015 140,433
Total charity funds 225,284 269,982
----- End of picture text -----

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 28 July 2026 and signed on their behalf by

Ian Topping

Ian Topping - Treasurer

8

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

1. Accounting policies

a) General information and basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Headway Somerset meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves and confirmed future funding. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

9

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

1. Accounting policies (continued)

f) Funds accounting

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the basis of staff costs:

2025 2024
Raising funds 7.0% 11.3%
Charitable activities 93.0% 88.7%

i) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Computer equipment 33% straight line
Office equipment 33% straight line
Fixtures & fittings 15% reducing balance

Items of equipment are capitalised where the purchase price exceeds £500.

j) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k) Current asset investments

Current asset investments consist of cash held on deposit in interest bearing accounts which is held for investment purposes rather than to meet short term cash commitments as they fall due.

l) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

10

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

1. Accounting policies (continued)

m) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

o) Operating leases

Rentals paid under operating leases are charged to the statement of financial activities as they fall due.

p) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

q) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key source of estimation uncertainty that has a significant effect on the amounts recognised in the financial statements is depreciation, as detailed in note 1(i).

11

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

2. Prior period comparatives - statement of financial activities

Income from:
Donations
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
3.
Income from donations
Donations from individuals
Community donations
Gift aid reclaimed
Friends scheme
Total income from donations
Net income / (expenditure) and net
movement in funds		 Restricted
£
£
-
22,253
172,023
170,056
-
3,167
-
5,812
172,023
201,288
-
30,239
118,706
141,311
118,706
171,550
53,317
29,738
2025
Restricted
Total
£
£
£
-
2,053
2,053
-
12,243
12,243
-
228
228
-
240
240
-
14,764
14,764
Unrestricted
Unrestricted		 2024
Total
£
22,253
342,079
3,167
5,812
373,311
30,239
260,017
290,256
83,055
2024
Total
£
10,948
9,350
1,675
280
22,253

All income from donations during the prior year was unrestricted.

12

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

4. Income from charitable activities

Grants received
The Henry Smith Charity
The Medlock Charity
Taunton Town Council
Ground Work UK
Other income from charitable activities
Somerset Social Services
Client fees
Total income from charitable activities
Prior period comparative
Grants received
The National Lottery Community Fund
The Henry Smith Charity
Garfield Weston
Somerset Community Grant
Somerset Council Acquired Brain Injury Grant
The Norman Family Trust
Other income from charitable activities
Somerset Social Services
Client fees
Total income from charitable activities		 Restricted
£
£
61,320
-
3,000
-
2,500
-
1,000
-
-
139,317
-
21,577
67,820
160,894
Restricted
£
£
18,373
-
55,150
-
-
25,000
2,500
-
95,000
-
1,000
-
-
125,515
-
19,541
172,023
170,056
Unrestricted
Unrestricted		 2025
Total
£
61,320
3,000
2,500
1,000
139,317
21,577
228,714
Restated
2024
Total
£
18,373
55,150
25,000
2,500
95,000
1,000
125,515
19,541
342,079

Prior period income from charitable activites has been restated to correct the split between other income from Somerset Social Services and Client fees. There is no impact to total income from charitable activities.

5. Government grants

The charitable company received government grants from Taunton Town Council of £2,500 to fund charitable activities (2024: National Lottery Community Fund and Somerset Council). The total value of such grants in the period ending 31 December 2025 was £2,500 (2024: £113,373). There are no unfulfilled conditions or contingencies attaching to these grants.

13

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

6. Total expenditure

Staff costs (note 8)
Premises costs
Accountancy and professional fees
Travel and subsistence
Office and admin costs
Insurance
Telephone and internet
Event costs
Advertising and marketing
Depreciation
Sub-total
Total expenditure
Allocation of support and
governance costs		 £
15,389
-
-
-
-
-
-
272
-
-
15,661
3,744
19,405
Raising
funds		 £
203,584
15,845
-
6,876
418
-
-
-
-
-
226,723
49,527
276,250
Charitable
activities		 £
21,874
4,748
15,711
418
5,809
2,614
1,502
-
175
420
53,271
(53,271)
-
Support and
governance
costs		 £
240,847
20,593
15,711
7,294
6,227
2,614
1,502
272
175
420
295,655
-
295,655
2025 Total

Governance costs were £2,520 (2024: £2,280).

14

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

6.
Total expenditure (continued)
Prior period comparative
Staff costs (note 8)
Premises costs
Accountancy and professional fees
Travel and subsistence
Office and admin costs
Insurance
Telephone and internet
Advertising and marketing
Printing, postage and stationery
Tuition and training
Depreciation
Sub-total
Total expenditure
Allocation of support and
governance costs		 Raising
funds
£
22,036
-
-
-
-
-
-
-
-
-
-
22,036
8,203
30,239		 Charitable
activities
£
172,556
15,805
-
6,555
868
-
-
-
-
-
-
195,784
64,233
260,017		 Support and
governance
costs
£
40,476
8,381
12,195
-
5,824
2,273
2,152
472
109
178
376
72,436
(72,436)
-		 2024 Total
£
235,068
24,186
12,195
6,555
6,692
2,273
2,152
472
109
178
376
290,256
-
290,256

15

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

7. Net movement in funds

This is stated after charging:

Loss on disposal of fixed assets
Depreciation
Operating lease payments
Trustees' reimbursed expenses
Trustees' remuneration
Independent examiner's remuneration (excluding VAT)		 2025
£
-
420
3,450
Nil
Nil
2,100		 2024
£
253
376
3,450
Nil
Nil
1,900

8. Staff costs and numbers Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2025
£
225,021
12,067
3,759
240,847		 2024
£
221,288
9,693
4,087
235,068

No employee earned more than £60,000 during the current or prior period.

The key management personnel of the charitable company comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel were £46,957 (2024: £50,665).

Average head count 2025
No.
13		 2024
No.
13

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

16

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

10. Tangible fixed assets

Cost
At 1 January 2025
Additions in year
Disposals in year
At 31 December 2025
Depreciation
At 1 January 2025
Charge for the year
On disposals
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
11. Debtors
Accrued income
Trade debtors
Prepayments
12. Current asset investments
Cash held on deposit		 Computer
equipment
£
20,271
-
-
20,271
19,642
236
-
19,878
393
629		 Office
equipment
£
670
-
(670)
-
670
-
(670)
-
-
-		 Fixtures
and fittings
£
7,503
-
-
7,503
6,276
184
-
6,460
1,043
1,227
2025
£
668
1,310
-
1,978
2025
£
176,172		 Total
£
28,444
-
(670)
27,774
26,588
420
(670)
26,338
1,436
1,856
2024
£
26,005
2,361
2,203
30,569
2024
£
176,898

17

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

13. Creditors : amounts due within 1 year

Accruals
Other taxation and social security
Trade creditors
Other creditors
14. Analysis of net assets between funds
Restricted
funds
£
Tangible fixed assets
-
Current assets
50,269
Current liabilities
-
Net assets at 31 December 2025
50,269
Prior period comparative
Restricted
funds
£
Tangible fixed assets
-
Current assets
104,549
Current liabilities
-
Net assets at 31 December 2024
104,549		 Designated
funds
£
-
-
-
-
Designated
funds
£
-
25,000
-
25,000		 2025
£
4,882
3,893
1,107
636
10,518
General
funds
£
1,436
184,097
(10,518)
175,015
General
funds
£
1,856
148,314
(9,737)
140,433		 2024
£
3,346
3,257
2,345
789
9,737
Total
funds
£
1,436
234,366
(10,518)
225,284
Total
funds
£
1,856
277,863
(9,737)
269,982

18

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

15. Movements in funds
Restricted funds
The Medlock Charity
The Henry Smith Charity
Clark Foundation
Taunton Town Council
Ground Work UK
Total restricted funds
Designated funds:
Garfield Weston
Total designated funds
General funds
Total unrestricted funds
Total funds
Somerset Activity & Sports
Partnership Part 2
Unrestricted funds
Somerset Council Acquired
Brain Injury Grant
Somerset Community
Foundation		 At 1
January
2025
£
-
30,804
2,320
165
10
71,250
-
-
104,549
25,000
25,000
140,433
165,433
269,982		 Income
£
3,000
61,320
-
-
-
-
2,500
1,000
67,820
-
-
183,137
183,137
250,957		 £
-
(47,355)
(2,320)
(165)
(10)
(71,250)
-
(1,000)
(122,100)
(30,397)
(30,397)
(143,158)
(173,555)
(295,655)
Expenditure		 Transfers
between
funds
£
-
-
-
-
-
-
-
-
-
5,397
5,397
(5,397)
-
-		 £
3,000
44,769
-
-
-
-
2,500
-
50,269
-
-
175,015
175,015
225,284
At 31
December
2025

19

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

15. Movements in funds (continued)
Prior period comparative
At 1
January
2024
£
Restricted funds
26,616
The Henry Smith Charity
23,996
445
165
Clark Foundation
10
-
The Norman Family Trust
-
Total restricted funds
51,232
Designated funds:
Garfield Weston
25,000
Total designated funds
25,000
General funds
110,695
Total unrestricted funds
135,695
Total funds
186,927
Somerset Community
Foundation
Somerset Activity & Sports
Partnership Part 2
Unrestricted funds
Somerset Council Acquired
Brain Injury Grant
The National Lottery
Community Fund		 Income
£
18,373
55,150
2,500
-
-
95,000
1,000
172,023
25,000
25,000
176,288
201,288
373,311		 £
(44,989)
(48,342)
(625)
-
-
(23,750)
(1,000)
(118,706)
(25,000)
(25,000)
(146,550)
(171,550)
(290,256)
Expenditure		 Transfers
between
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 £
-
30,804
2,320
165
10
71,250
-
104,549
25,000
25,000
140,433
165,433
269,982
At 31
December
2024

Purposes of restricted funds

The Medlock Charity

Funds for supporting hospital liaison service for families and supporters.

The Henry Smith Charity

Funds for a new project providing help to people at a time of crisis through education awareness, peer networks and rehabilitation assistance.

Somerset Community Foundation

Funds towards the Talking Headway Helpline, reducing mental ill health, loneliness and isolation of adults with acquired brain injury in Somerset.

Somerset Activity & Sports Partnership Part 2

Funds for sports equipment and rehab staff.

20

Headway Somerset

Notes to the financial statements

For the year ended 31 December 2025

15. Movements in funds (continued)

Purposes of restricted funds (continued)

Clark Foundation

Funds to contribute to the costs of a sensory garden.

Somerset Council Acquired Brain Injury Grant

Funds to support the development of Headway Somerset’s community offer to people affected by acquired brain injury.

Taunton Town Council

Funds towards putting on an event.

Ground Work UK

Funds to support the Talking Headway helpline.

Purposes of designated funds

Garfield Weston

Core funding to support Headway Somerset in adapting to significant changes in the local NHS and social care commissioning environment, engage with the work on a proposed new neurorehabilitation service in Somerset and listen and respond to the needs of people living with ABI and their families.

16. Operating lease commitments

The charity had operating leases at the year end with total future minimum lease payments as follows:

Amount falling due:
Within 1 year
Within 1 - 5 years		 2025
£
1,725
-
1,725		 2024
£
1,725
-
1,725

17. Related party transactions

There were no related party transactions during the current or prior period.

21